摘要
在不完全的市场中,融资约束是困扰着企业经营发展的重要因素,文章通过梳理与融资约束相关的文献,尝试结合我国制度环境从微观(会计稳健性)及宏观(金融发展)两方面对缓解融资约束的作用机制进行理论分析,并得出结论,在此基础上,结合新疆地区企业现状给出新疆企业融资约束的对策建议。
In the incomplete market, financing constraints ate important factors plagued enterprise developing. We review the related literature and try to combine financing constraints with the institutional background of our country. Then we do theoretical analysis and get the conclusions from micro (accounting conservatism) and macro (financial development) to ease the financing constraints. On this basis, we point out countermeasures and suggestions combined with the enterprises in Xinjiang area to ease financing constraints.
出处
《新疆职业大学学报》
2016年第2期29-33,共5页
Journal of Xinjiang Vocational University
基金
新疆财经大学研究生科研项目(XJUFE2015K014)
关键词
融资约束
会计稳健性
金融发展
一带一路经济带
financing constraints
accounting conservatism
financial development
The Belt and Road Economic Zone